Transfer of certain amounts
Section 53A, CGST Act
Straight from CBIC
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Amendment history
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In one line
Provides for transfer of the corresponding amount between the Centre and a State where tax is transferred from one head to another – a settlement provision with no taxpayer obligation.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
A Centre-State settlement provision that follows a transfer of amounts between heads; no taxpayer obligation arises from it.
The exact words of the law
481 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2020-01-01 · Insertedbys
1/2020-C
Inserted by s. 102 of The Finance (No. 2) Act, 2019 (No. 23 of 2019) – Brought into force w.e.f. 01st January, 2020 vide Notification No. 1/2020-C.T. , dated 1-1-2020).
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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